On 26/09/2015 02:00, Bill Wright wrote:
Fredxxx wrote:

If you're in doubt, leave the name of your zero rated battery supplier
here and see if a few months down the line they still provide zero
rated batteries.

It would be a poor do if HMRC chased a disability specialist for this.
Who's to say who fitted the battery? I've been using the same two firms
for years without any problem. I think even HMRC has a modicum of common
sense.

Common sense and HMRC are mutually exclusive entities.

The purpose of HMRC rules is to prevent buying zero VAT batteries for
other uses.

I would imagine that most people with mobility scooters would be unable
to fit batteries themselves, so perhaps not unreasonable to specify they
must be fitted by the same supplier?